https://www.taxtmi.com/forum/issue?id=111085 When manpower supply is received from an individual, HUF or partnership firm and the recipient is a body corporate, service tax liability is on the service receiver under the reverse charge mechanism; the supplier need not obtain registration to pay tax. A recipient who discharges the tax under reverse charge may take input tax credit on those payments, and advisers indicate no objection to continuing payments without insisting on the supplier's registration while the supplier's qualifying status persists. en-us Tue, 01 Nov 2016 15:30:05 +0530 Thu, 23 Jan 2025 15:56:08 +0530 TaxTMI RSS Generator https://www.taxtmi.com/forum/issue?id=111085 When manpower supply is received from an individual, HUF or partnership firm and the recipient is a body corporate, service tax liability is on the service receiver under the reverse charge mechanism; the supplier need not obtain registration to pay tax. A recipient who discharges the tax under reverse charge may take input tax credit on those payments, and advisers indicate no objection to continuing payments without insisting on the supplier's registration while the supplier's qualifying status persists. Discussion-Forum Service Tax Tue, 01 Nov 2016 15:30:05 +0530 https://www.taxtmi.com/forum/issue?id=111085